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HomePublic Utilities CodeDiv. 10Pt. 14Ch. 5Art. 7§ 102338 County Auditor Tax Report

§ 102338 County Auditor Tax Report

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 102338 County Auditor Tax Report

The county auditor must send a written report to the board each year, by the third Monday in August, that lists the total value of all property in the county that is inside an approved tax area.

Key Takeaways

  • •The auditor has to send the report every year.
  • •The report must be in writing and show the total property value.
  • •It must be sent on or before the third Monday in August.
  • •The value comes from the assessments mentioned in Section 102337.

Example

In July, the county auditor looks at all the property assessments and writes a paper that says the total worth of homes, farms, and businesses inside the school district’s tax zone is $250 million, then mails it to the school board before the deadline.

The auditor is following the rule by giving the board a clear number of how much property is in the tax area, and they did it before the third Monday in August, just as the law says.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 102338 County Auditor Tax Report

The county auditor shall, on or before the third Monday in August of each year, transmit to the board a statement in writing showing the total value of all property within the county lying within an authorized taxing area of the district, ascertained from the assessments referred to in Section 102337. (Added by Stats. 1971, Ch. 1374.)

Last verified: January 11, 2026

Key Terms

county auditorthird Monday in Augustauthorized taxing areaSection 102337

Related Statutes

  • § 102339 Tax Rate Determination
  • § 102340 Tax Rate Notification Requirement
  • § 103327 County Auditor Property Valuation
  • § 103343 County Auditor Property Valuation
  • § 102330 District Property Tax Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 102338.
View Official Source